Placed-in-Service Year	Bonus depreceation percentage Qualified property in general/specified classes Longer production period property and certain aircraft Portion of basis of qualified property acquired and placed in service after Sept. 27, 2017
Sept. 28, 2017 - Dec. 31, 2022	100%	100%
2023	80%	100%
2024	60%	80%
2025	40%	60%
2026	20%	40%
2027	None	20%
2028 and thereafter	None	None